United States International Trade Commision Rulings And Harmonized Tariff Schedule
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April 14, 1999

CLA-2-39:RR:NC:3:353 D89166


TARIFF NO.: 3926.20.6000

Ms. Barbara Sasso
Miami International Forwarders
1801 NW 82 Avenue
Miami, FL 33126-1013

RE: The tariff classification of a PVC raincoat from China.

Dear Ms. Sasso:

In your letter dated March 12, 1999, on behalf of Dyno Merchandise Corp., you requested a tariff classification ruling.

The submitted sample is a mid-thigh PVC rain jacket with nylon taffeta lining. It features a full zipper front with a snap storm flap, detachable hood and inside drawstring ties. The rain jacket is valued at less than $10 per unit.

The applicable subheading for the PVC rain jacket will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit.” The rate of duty will be Free.

There is no quota or visa requirement on the item.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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